Taxes and Duties:

The origin of used vehicles being imported influence the tariff rate of duty to which vehicles may be liable. Tariff rates can be classified into two types based on origin of the vehicles:

General rate of duty which applies to vehicles imported from all foreign countries.

Preferential rate which applies to vehicles imported from countries having trade agreements with Mauritius. The rate of duty imposed will depend on the particularities of the agreement (the rate of duty may be of reduced rates or even nil).

Excise duties liable on vehicles based on their cylinder capacity are as mentioned below: